Gewinn- Und Verlustrechnung Nach Dem Umsatzkostenverfahren
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Gewinn- Und Verlustrechnung Nach Dem Umsatzkostenverfahren

Gewinn- Und Verlustrechnung Nach Dem Umsatzkostenverfahren


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About the Book

1) Seit der Umsetzung der 4. EG-Richtlinie in nationales Recht durch das Bilanzricht- linien-Gesetz yom 19. 12. 1985 konnen deutsche Untemehmen bei der Aufstellung ihrer GuV zwischen dem bisher in Deutschland iiblichen Gesamtkostenverfahren (GKV) und dem im anglo-amerikanischen Raum iiblichen Umsatzkostenverfahren (UKV) wahlen (§275 HGB). Almliche Wahlrechte bestehen in den meisten anderen Mitgliedstaaten der EG, so in Diinemark, GroBbritannien, Irland, Luxemburg und in den Niederlanden. In Belgien und Frankreich ist allein das GKV zulassig, in Griechenland nur das Umsatzkostenver- 1 fahren. 2) Trotz der bestehenden Wablmoglichkeit ist das UKV in den (deutschen) Jahresab- schliissen noch nicht weit verbreitet. Von 100 groBen Kapitalgesellschaften, die von der Treuarbeit AG untersucht wurden, stellen z. B. nur 12 Untemehmen ihre Gu V nach dem UKV auf, wahrend 88 Untemehmen weiterhin das GKV anwenden. 2 Auch eine Vollerhebung der 50 dem (Konzem-)Umsatz nach groBten Untemehmen (ohne Han- del, Banken und Versicherungen) durch Reige bestiitigt den Schwerpunkt bei dem GKV: 11 Unternehmen wenden das UKV (22%) und 39 Untemehmen (78%) das GKV 3 an. Reige vermutet zudem, daB der Anteil bei allen publizitiitspflichtigen Untemeh- men erheblich niedriger ist. Nach seiner Schatzung liegt der Anteil der Unternehmen, die das UKVanwenden, zwischen 5 und 10%. 4 Diese Vermutung konnte Reige durch eine weitere Erhebung bestiitigen, der 756 im Bundesanzeiger veroffentlichte Abschliis- se zugrundeliegen (9,8% UKV).


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Product Details
  • ISBN-13: 9783824400621
  • Publisher: Deutscher Universitats-Verlag
  • Binding: Paperback
  • Height: 229 mm
  • No of Pages: 312
  • Series Title: German
  • Weight: 508 gr
  • ISBN-10: 3824400626
  • Publisher Date: 01 Jan 1990
  • Edition: 1990 ed.
  • Language: German
  • Returnable: N
  • Spine Width: 18 mm
  • Width: 152 mm


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